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dc.contributor.authorLarsen, Fabian Bævre
dc.contributor.authorRønning, Emilie
dc.date.accessioned2019-10-14T10:57:26Z
dc.date.available2019-10-14T10:57:26Z
dc.date.issued2019
dc.identifier.urihttp://hdl.handle.net/11250/2621934
dc.descriptionMasteroppgave(MSc) in Master of Science in Business, Business law, tax and accounting - Handelshøyskolen BI, 2019nb_NO
dc.description.abstractIn July of 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act was signed into law. December 15th of 2010, Section 1502 was announced to be amended in the legislation. The goal behind this particular Section was to prevent funding of rebel groups in the DRC which profit from artisanal mining of conflict minerals. This thesis investigates how an amendment, such as Section 1502, affected firm value, the 3TG markets and supply chain sustainability. Through difference-in-differences estimation, we find that changes in abnormal return among firms affected by Section 1502 are not explained by firm characteristics. Our assessment is that the firm value effects were more likely due to off-balance sheet effects, such as increased information flow and other supply chain initiatives. Furthermore, the slowing effect Section 1502 might have had on the 3TG markets was more than made up for by the growing mineral demand fueled by emerging economies. Finally, we find that by 2016 most firms contract conflict free mineral processors, indicating that the amendment worked as intended in this regard.nb_NO
dc.language.isoengnb_NO
dc.publisherHandelshøyskolen BInb_NO
dc.subjectforretningsjusnb_NO
dc.subjectskattnb_NO
dc.subjectregnskapnb_NO
dc.subjectbusiness lawnb_NO
dc.subjecttax accountingnb_NO
dc.titlePerformance and Conflict Minerals: A study on corporate due diligence and market effects from the Dodd-Frank Act Section 1502nb_NO
dc.typeMaster thesisnb_NO


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